In accordance with the requirements of the legislation, business entities that carry out cash or cashless payments are obliged to use cash registers and report on them. However, there are cases where the use of cash register equipment is not mandatory. If a payment terminal is installed, is it necessary to use a cash register or not?

According to the Law of Ukraine dated 06.07.1995 No. 265/95-VR "On the Use of Cash Registers in the Sphere of Trade, Public Catering, and Services," a settlement document is a document of established form and content (cash receipt, sales receipt, settlement receipt, etc.) that confirms the fact of sale of goods or services, printed and registered by a cash register or filled out manually. In the case of using a payment terminal connected or combined with a cash register during settlements, the cash receipt must additionally contain mandatory details specified in the Regulation on the Form and Content of Settlement Documents, approved by the order of the State Tax Administration of Ukraine dated 01.12.2000 No. 614.

That is, when making payments using a POS terminal, the business entity must carry out settlement operations through the cash register with the printing of settlement documents.

In addition, the Resolution of the Cabinet of Ministers of Ukraine dated 02.10.2013 No. 727 "On Amendments to Paragraph 2 of the Regulation on the Procedure for Imposing and Collecting Fines for Violations of Consumer Protection Legislation" came into force, establishing administrative liability for traders in case of a consumer's refusal to pay for goods or services using electronic payment means.

In accordance with the requirements of the legislation, business entities that carry out cash or cashless payments are obliged to use cash registers and report on them. However, there are cases where the use of cash register equipment is not mandatory. If a payment terminal is installed, is it necessary to use a cash register or not?

According to the Law of Ukraine dated 06.07.1995 No. 265/95-VR "On the Use of Cash Registers in the Sphere of Trade, Public Catering, and Services," a settlement document is a document of established form and content (cash receipt, sales receipt, settlement receipt, etc.) that confirms the fact of sale of goods or services, printed and registered by a cash register or filled out manually. In the case of using a payment terminal connected or combined with a cash register during settlements, the cash receipt must additionally contain mandatory details specified in the Regulation on the Form and Content of Settlement Documents, approved by the order of the State Tax Administration of Ukraine dated 01.12.2000 No. 614.

That is, when making payments using a POS terminal, the business entity must carry out settlement operations through the cash register with the printing of settlement documents.

In addition, the Resolution of the Cabinet of Ministers of Ukraine dated 02.10.2013 No. 727 "On Amendments to Paragraph 2 of the Regulation on the Procedure for Imposing and Collecting Fines for Violations of Consumer Protection Legislation" came into force, establishing administrative liability for traders in case of a consumer's refusal to pay for goods or services using electronic payment means.